Donor’s Written Direction Not Mandatory for Corpus Donations: Karnataka HC

Dakshina Kannada Sanathana Dharma Sangha Vs ITO (Exemptions) (Karnataka High Court) Karnataka HC clarifies that donor’s direction for corpus need not be in writing – AO to verify intent & usage pattern as per Ramakrishna Seva Ashrama” test Assessee, a religious trust registered u/s 12A, filed appeal against the order of ITAT, Bengaluru dt 19.04.2023 in ITA No.110/Bang/2023 (A.Y. 2017-18). The Trust had received donations claimed as corpus contributions u/s 11(1)(d). AO denied exemption holding that there were no written instructions from donors directing that such donations were to f...